Making Tax Digital for massage therapists: what's changing in April 2026

TL;DR: Making Tax Digital for Income Tax (MTD ITSA) hits self-employed UK massage therapists in three steps, based on qualifying income from self-employment and property combined: over £50,000 from 6 April 2026, over £30,000 from 6 April 2027, over £20,000 from 6 April 2028. Three things change: digital records, four quarterly summary submissions per tax year on top of the annual declaration, and HMRC-compatible filing software. The actual work is small once records are in shape — ten minutes per quarter. The shift is the rhythm: from a once-a-year January scramble to four-times-a-year discipline. For massage therapists, two income streams need particular thought under MTD: prepaid treatment packages and mobile treatment mileage. Getting these right from day one is much simpler than untangling them later.

If you're a self-employed UK massage therapist, the headline news is short. MTD ITSA is mandatory in three steps, based on qualifying income from self-employment and property combined: